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2014 (12) TMI 1222 - HC - VAT and Sales TaxSustainability of clarification issued - Held that:- under the provisions of the Tamil Nadu Value Added Tax Act, there is no power for the Commissioner to issue a clarification and it has been so held by the. Therefore, in light of the decision of division bench of Delhi High Court in the case of Anchor Electricals (P.) Ltd. v. Commissioner, Sales Tax [2014 (4) TMI 294 - DELHI HIGH COURT] which is pari materia to the present case, the clarification issued by the respondent is held to be not sustainable in law, as the classification of the cables under the relevant statutory provision is applicable for the purposes of taxation under the provisions of the Tamil Nadu Value Added Tax Act. Seeking clarification for rate of tax - High voltage cable - Held that:- industrial cables which are high voltage cables with application above 650 volts are taxable at five per cent. under entry 66 with the description, "industrial cables (high voltage cables, XLPE cables, jelly filled cables, optical fibre cables)" in part B of the First Schedule to the Act. - Decided in favour of petitioner
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